Yes Tom is correct there are some parts which refernce the same on both tractors, I do believe there are more parts that are unique to the British tractor, some of these are cylinder block, manifolds, carburetor, water pump, oil pump and suction filter, radiator, fuel tanks, aircleaner, front cranking handle, drawbar, rear brakes on the back axles, fenders, seat, rear wheels have heavier spokes, oil filter housing in U frame and more.

Despite this I know of one tractor which has come into Northern England from New Zealand in recent years, it had been built up there using many "K" parts, I had photographs of it long before it was destined for England and the entire water pump and magneto drive from the timing cover was of K origin.